https://www.taxtmi.com/caselaws?id=128635 Section 8(2) of the Central Sales Tax Act creates a limited fiction for computing the rate and manner of tax as if an inter-State sale had occurred inside the appropriate State, but it does not subject the dealer to the State sales tax law for all purposes. A State exemption notification issued under section 9(1) of the Andhra Pradesh General Sales Tax Act applies only to goods liable to tax under the State Act and cannot extend to inter-State sales taxable under the Central Act. On that basis, the assessee could not claim the State exemption for the transactions in question. en-us Fri, 15 Mar 1963 00:00:00 +0530 Tue, 09 Apr 2013 14:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128635 Section 8(2) of the Central Sales Tax Act creates a limited fiction for computing the rate and manner of tax as if an inter-State sale had occurred inside the appropriate State, but it does not subject the dealer to the State sales tax law for all purposes. A State exemption notification issued under section 9(1) of the Andhra Pradesh General Sales Tax Act applies only to goods liable to tax under the State Act and cannot extend to inter-State sales taxable under the Central Act. On that basis, the assessee could not claim the State exemption for the transactions in question. Case-Laws VAT and Sales Tax Fri, 15 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128635